Return Scrutiny Manual for scrutiny of ST 3 returns

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....rvice Tax (RSMST). The said manual has been approved by the Board and a copy of the same is enclosed herewith (not printed). 2. The self-assessment facility requires a strong compliance verification system which in turn necessitates an effective return scrutiny mechanism. The RSMST proposes to bifurcate the scrutiny into two parts, preliminary scrutiny and detailed scrutiny. While the prelimina....

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.... The result of such validation should be communicated to audit or anti-evasion section as required for taking further action. The salient features of the manual are that it prescribes guidelines for,-  *   Conducting preliminary scrutiny of returns including details of checks to be conducted and action to be taken and a format to record the findings. *   Se....

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....carry out the scrutiny of all the returns filed, the existing instructions (as mentioned below) regarding the number of returns to be scrutinized during the financial year would continue; for the time being, till ACES module becomes operational, - (a)   The first half yearly returns filed in the financial year by all taxpayers making tax-payment (cash+credit) over Rs. 50 lakh (ei....